Bellview Medical has three departments: Patient Service, Other Operating $($Cafeteria and Shop$),$ and Non$-$Operating.

Each controller is responsible for each department's budget preparation.

What is the dollar amount of direct costs incurred if the cost object is the Patient Service department?

$ Amount Cost

a$.$ $$200,000$ Controller's salary of Patient Service Department

b$.$ $$400,000$ CEO of Patient Service Department's salary

c$.$ $$100,000$ Cost of computer time of hospital server used by members of the Patient Service department

d$.$ $$360,000$ Cost of office assistant salaries $($office assistants are shared by the entire hospital$)$